fraud audit meaning in English
弊端审计
舞弊审计
Examples
- A conclusion is made that there are similarities of internal audit and external audit on the methods and procedures while proceeding fraud audit
即外部审计在某些方面代替内部审计是可能的，可以达到内部审计目的。 - And it proceeds discussing the responsibility of fraud auditing from the historical perspective , arguing that contemporary cpas of our country should take active part in auditing frauds
再以历史发展的眼光对舞弊审计责任加以论述，阐明我国当前注册会计师应积极承担起舞弊审计责任。 - At last this division put forward the content , objectives and procedure of the detecting - fraud auditing model . chapter five mainly analyzes the necessity of application of the detecting - fraud
由此提出以外部审计目标构建审计模式,从而构建舞弊导向审计模式,并阐述了舞弊导向审计模式的内容、目标以及程序等。 - In chapter three , the feasibility and rationality of external audit acted as internal audit is analyzed , which is proved by an example of fraud audit both in america and china
第三部分对外部审计充任内部审计主体的可能性和合理性做了分析，并以舞弊审计为例，说明内部审计人员和外部审计人员在进行舞弊审计时无论方法还是程序都有相同之处。 - The rigorous reality has made the author well aware of the necessity of reviewing the problems of auditing object and responsibility encountered in ungovernmental auditing and any delay in studying fraud auditing will be anyway intolerable
严峻的现实使笔者强烈认识到审计理论界和实务界不得不重新思考民间审计的审计目标和审计责任问题，对舞弊审计相关问题的研究已到了刻不容缓的地步。